| Institution: | 1. University of Wollongong, School of Accounting Economics and Finance, Faculty of Business and Law, NSW 2522 Australia;2. University of Groningen, Department of Accounting, Faculty of Economics and Business, Groningen, Netherlands;3. University of Vaasa, School of Accounting and Finance, P.O. Box 700, FI-65101 Vaasa, Finland;1. College of Business and Economics, California State University, East Bay, Hayward, CA 94588, USA;2. Department of Business, Penn State University Abington, Abington, PA 19001, USA;3. Federal Government of Brazil, Ministry of the Economy, Brazil;1. Ningbo Institute of Technology, Zhejiang University, Ningbo 315100, China;2. College of Business Administration, Hunan University, Changsha 410082, China;3. School of Management and Economics, Beijing Institute of Technology, Beijing 10081, China;1. Department of Accounting, Finance and Economics, Griffith Business School, Griffith University, 170 Kessels Road, Nathan, QLD, 4111, Australia |
